The Autorité des marchés financiers (AMF) issued Recommendation DOC-2018-12 on October 29, 2018, establishing doctrinal guidance for annual financial reporting. This document specifically addresses the 2018 annual financial reports and the review processes for the 2016 and 2017 financial statements. It serves as a regulatory reference under Article 223-1 of the AMF General Regulation to ensure compliance with periodic financial information requirements.